Camphill Community Holywood Charity Accounts

COMPANY REGISTRATION NUMBER: NI031054

CHARITY REGISTRATION NUMBER: 108628

Camphill Community Holywood

Company Limited by Guarantee

Financial Statements

31 January 2026

Camphill Community Holywood

Company Limited by Guarantee

Financial Statements

Year ended 31 January 2026

	Page

Trustees' annual report (incorporating the director's report)	1

Independent auditor's report to the members	13

Statement of financial activities (including income and expenditure account)	17

Statement of financial position	18

Statement of cash flows	19

Notes to the financial statements	20

Camphill Community Holywood

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 January 2026

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 January 2026 .

Reference and administrative details

Registered charity name	Camphill Community Holywood

Charity registration number	108628

Company registration number	NI031054

Principal office and registered	8 Shore Road
office	Holywood
	Down
	BT18 9HX
	Northern Ireland

The trustees

	Mr C Greene	(Appointed 7 October 2025)
	Mrs A Diesel
	Mr S Baird
	Ms E Le Fevre
	Ms H Steffen
	Mr S Wilson
	Ms A Y Clayton	(Resigned 25 March 2025)
	Mr M D Holecki

Company secretary	Camphill Community Holywood

Auditor	Muir & Addy
	Chartered accountants & statutory auditor
	427 Holywood Road
	Belfast
	BT4 2LT

Bankers	Ulster Bank
	Belfast City Business Centre
	3rd Floor
	11 - 16 Donegall Square East
	Belfast BT1 5UB

Structure, governance and management

Governing Documents

Camphill Community Holywood is a charity registered with the Charity Commission for Northern Ireland and is a company limited by guarantee. The company was established under a Memorandum of Association which established the objects and powers of the company and is governed under its Articles of Association. In the event of the company being wound up, liability is limited to £5 per member.

Charitable status

Camphill Community Holywood received confirmation of their Charitable status on the 17th February 2022.

Recruiting and Appointing New Council Members

All Trustees shall be appointed at the AGM. Up to one- third may be nominated by Coworkers, for consideration for appointment in accordance with its articles.

Decision making

The Management Council, as trustees of Camphill Community Holywood , are responsible for the overall legal and financial management of the community.

The existing management structure of the Management Council remains in place and the registered manager is included as part of the structure.

Camphill Community Holywood has an established Consultative Forum consisting of representatives from the residents, coworkers, friends of the community, parents or representative residents, person known or associated with the Community or another Camphill Community, for more than one year. This forum has met on a quarterly basis.

The community maintains the agreed meeting structure of monthly care meetings, monthly resident house meetings. If there are specific community issues or topics that require additional time, then specific meetings are arranged.

Relationships with Any Other Charity or Organisation

The Charity is part of a world-wide charitable organisation and has relationships with the following companies within the Camphill movement in Northern Ireland- Camphill Community Trust (NI), Camphill Community Mourne Grange, Camphill Community Clanabogan, Camphill Community Glencraig, Camphill Social Fund (NI) and Association of Camphill Communities UK and Ireland.

The wider Network of Camphill

Camphill Community Holywood also engages in the Northern Neighbourhood forum and shared interest group meetings that are arranged as and when required. This forum meets regularly and is well attended and fulfils an important role in maintaining a connection between the four communities for sharing issues and future planning.

All care staff are registered with NISCC and the agreement of only registering employees or community members who engage with the community for more than one year is still in place.

Policies and procedures

Camphill Community Holywood maintains a suite of policies and procedures in line with all required standards as detailed by RQIA and H&SCTs. A 3 yearly cycle of review is in place for all policies and procedures. Relevant policies or procedures are reviewed more frequently in response to new developments or guidance as required.

A central file for all policies and procedures is held in the main office ensuring that it can be accessed by all staff at any time. There are also regular notifications of updates or changes to any policy and procedure.

Recruitment

There is a recruitment policy in place that includes all of the required checks and processes as detailed by residential care and Access NI standards.

Camphill Community Holywood uses a separate provider for Access Ni checks and follows good practice guidelines of completing a 3 yearly check of all Coworkers. Camphill Holywood also has its own process to register applicants for NISCC and ensures that the required renewal timeframes are adhered to for all registrants. NISCC register is checked monthly.

Contracts and job descriptions are in place for all roles within Camphill Community Holywood and are updated as required. HR files are also held and maintained for inspections as required.

Camphill Community Holywood continues to attract an appropriate number of employees and to date has not experienced the same pressures with recruitment and retention experienced by other organisations within the social care sector in Northern Ireland. This is a positive reflection on the ethos and culture of a positive working environment within Camphill Community Holywood and has also meant that agency staff have not had to be accessed.

Training Development/Supervision/Appraisal

Camphill Community Holywood provides induction training for all new coworkers in line with regulation requirements. Training is delivered through face to face and online Platform and also through outside providers. Annual refresher training is completed by all permanent coworkers.

There is a supervision and appraisal policy in place. Short-term coworkers are also included in this process.

The Format for supervision and appraisal follows the key areas for NISCC registration and RQIA requirements.

Safeguarding/child protection

There is a safeguarding and child protection policy in place. The Registered Manager maintains the role of Safeguarding Champion and a safeguarding position report is completed on an annual basis. The Manager and Senior coworkers receive Safeguarding & Child protection training, and a nominated person is appointed for each area in the community.

Objectives and activities

The principal aim of the company is 'The provision of residential care and running of day opportunities within Camphill Café for adults with learning disabilities within the framework of a Camphill Community.'

Public Benefit

In ensuring that the activities of Camphill Community Holywood provide a public benefit, all our activities are related to one of the following charitable objectives:

- The advancement of health

- The relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage

- Provision of care to and advance the education and training of people with a disability, the young, the old, or people otherwise in need

Mission statement

To contribute to the creation of opportunities for people with moderate to mild learning disabilities, low care needs and unimpaired mobility, within the overall development of the Camphill Communities of Northern Ireland and throughout the UK and further afield. To maintain a person-centred approach with appropriate support, care and the provision of a social, therapeutic environment within the context of a Life Sharing community as practised by Camphill Communities worldwide. To provide a supportive environment which will facilitate the attainment of a level of independence appropriate to each individual and within which they can work and socialise without fear or undue risk. To provide work for, and with, volunteers and people with disabilities in a commercial setting.

Explanation of Main Objectives for the Year

Camphill Community Holywood continued to work towards the objectives of its Strategic Plan 2021-2026, *Steps Towards a Thriving Community*.'

The main objectives of the Community's Strategic Plan are-

- 'Inspire and support more people to join the community' by developing day opportunities, residential and care provision, volunteer and employment opportunities, and opportunities to contribute through the Management Council

- 'Strive for and foster a sustainable community' by maintaining financial stability, making prudent use of community resources, developing environmentally responsible practices within the homes and workshops, and seeking to reduce the community's environmental impact.

- 'Support individuals to learn, develop and contribute' through social therapeutic practice; social, cultural and creative activities; training and development opportunities for all community members; and opportunities to take responsibility and participate in the continuing development of the community.

Strategies for achieving Objectives

During the year, Camphill Community Holywood continued to implement the key aims of its Strategic Plan 2021-2026. Our work remained focused on creating a community in which adults with learning disabilities can thrive, develop relationships, contribute their skills and participate fully in community life.

The principal areas of work during the year included:

- 'Supporting residents' choice, participation and development' through regular house meetings, individual reviews, the annual resident questionnaire and involvement in decisions about activities, outings and celebrations.

- 'Providing meaningful work and day opportunities' through the café, bakery, shop and packaging activities, enabling residents and day attendees to develop practical skills, confidence and a sense of contribution.

- 'Promoting active community life' through participation in local cultural, creative, social and spiritual activities, including choir, art, festivals, clubs, day trips and community celebrations.

- 'Maintaining safe, effective and person-centred care' through regular quality monitoring, policy review, supervision and a comprehensive training programme. Training during the year included safeguarding, first aid, moving and handling, infection prevention and control, fire safety, dysphagia awareness and other areas relevant to residents' individual needs.

- 'Investing in co-workers and volunteers' through induction, supervision, accredited training and opportunities to deepen their understanding of Camphill's ethos and social therapeutic practice.

- 'Strengthening community connections' by working with families, Health and Social Care Trusts, schools, local organisations, volunteer-hosting agencies and the wider Camphill movement.

- 'Planning for the community's future development' by progressing the Riverside 2 proposal, completing feasibility and financial planning, and engaging with Camphill Communities Trust NI and potential funding partners.

Achievements and performance

Camphill Community Holywood 's key focus during 2025/26 remained the wellbeing of residents, the quality and sustainability of its services, and the continuing development of an active and inclusive community. While the year brought challenges, it was also marked by significant achievements and continued progress.

Resident participation and community life:

Residents continued to take part in a wide range of cultural, creative, social and spiritual activities, including the St Patrick's Day Parade, seasonal festivals, choir and art activities, community celebrations and individual outings. Residents' choices helped to shape activities, meals, outings and the everyday life of the home.

Meaningful work and day opportunities:

The café, bakery, shop and packaging activities continued to provide meaningful work and day opportunities. These activities enabled residents and day attendees to develop practical skills, confidence and a sense of contribution. Outreach work was also undertaken with local schools and Health and Social Care Trust representatives to promote the opportunities available at Camphill Holywood.

Quality of care and external assurance:

An unannounced RQIA inspection in November 2025 found evidence of good practice in care delivery, residents' dining experience, and the culture and ethos of the home. Inspectors found that residents were treated with dignity and respect, supported to make choices and cared for by knowledgeable and well-trained co-workers. The inspection described the atmosphere as "welcoming, homely, friendly and inclusive". An earlier RQIA pharmacy inspection identified no areas for improvement. Other external monitoring and assurance activity during the year included a resident-finance assurance visit by the South Eastern Health and Social Care Trust, a monitoring visit by the Belfast Health and Social Care Trust, and Legionella and general care-home inspections by Ards and North Down Borough Council. Feedback was positive overall, with recommendations incorporated into the charity's continuing quality-improvement, health and safety, and maintenance work.

Health and wellbeing:

Residents were supported to attend healthcare appointments, annual reviews and specialist assessments. Improved arrangements were agreed with the local GP practice to support annual health checks and ongoing healthcare reviews at Riverside. Co-worker training and supervision continued to ensure that residents' changing needs were met safely, respectfully and with dignity.

Co-worker and volunteer development:

Staffing became more stable during the year, supported by the appointment of an Assistant Manager, the recruitment of new employed co-workers and the arrival of three international volunteer co-workers. Accredited Level 2 training commenced for three co-workers alongside the wider programme of mandatory and role-specific training. The charity also secured a five-year sponsor licence to support its international volunteer programme.

Café, bakery and shop:

The café, bakery and shop continued to provide a welcoming public presence in Holywood and an important point of connection between the Camphill community and the wider local community. Trading remained strong during the year, reflecting the continued support of customers. Product costing and pricing were reviewed to support the long-term sustainability of these activities, while promotional activity increased awareness of the charity's social enterprise work.

Community recognition:

Camphill Community Holywood was honoured to receive the 2025 Holywood Chamber of Commerce Community Award, recognising the contribution made by residents and co-workers to the life of the town. The charity was also selected by Social Enterprise NI as its Social Enterprise of the Month for October 2025, highlighting the inclusive work of the Camphill Café, bakery and shop and their role in creating meaningful opportunities and community connections.

Community support and fundraising:

An online fundraising platform was introduced during the year, making it easier for supporters to contribute to the charity's work. Street-collection days were also held with the involvement of residents, co-workers and supporters. Grants and donations supported equipment, improvements to the shopfront and lighting, communications and community activities, helping the charity maintain and develop meaningful opportunities for residents and day attendees.

Strategic development:

The charity progressed its plans for Riverside 2 through property appraisal, feasibility work, financial planning and engagement with Camphill Communities Trust NI and potential funding partners. A detailed business case was submitted in December 2025. The proposal forms an important part of the charity's longer-term aim to increase residential opportunities and strengthen the sustainability of the community.

Community Life

Residents enjoyed an active and varied community life throughout the year. Regular house meetings gave residents opportunities to contribute their ideas and preferences, helping to shape meals, activities, outings and seasonal celebrations. Alongside shared events, smaller and individually tailored outings were arranged to reflect residents' interests and support meaningful participation.

Residents continued to enjoy creative and social activities including arts and crafts, music, choir, bell ringing, gardening, local clubs and visits to cultural events. Within Riverside, shared meals, birthdays, festivals and informal time together remained an important part of creating a welcoming home and a strong sense of belonging.

The garden continued to offer opportunities for practical work, creativity and time outdoors. Residents participated in planting and caring for flowers and herbs, while volunteer gardening days brought together residents, co-workers and supporters from the wider community. Residents were supported to maintain close and meaningful relationships with family and friends, including when this required additional planning and practical support from the community. Co-workers arranged individual transport and assistance with flights and cross-border travel, ensuring that distance did not become a barrier to important family relationships.

Throughout the year, residents continued to participate in the life of Holywood and the wider Belfast area through local churches, choirs, arts activities, community events and everyday outings. These connections supported friendship, confidence and a sense of belonging beyond the home.

Festivals/Outings

The annual cycle of festivals and seasonal celebrations continued to provide rhythm and meaning to community life. Residents, co-workers, families and friends came together to celebrate Candlemas, St Patrick's Day, Easter, Whitsun, Michaelmas, All Souls and Christmas, alongside birthdays and other community occasions.

Residents took part in the St Patrick's Day Parade in Belfast and enjoyed a range of local outings and events during the year. Highlights included attending a music festival, visiting arts exhibitions, enjoying theatre and comedy performances at the Black Box, taking part in community picnics, visiting local markets and an animal-farm visit requested by residents. Regular participation in choir, church, art and other local groups strengthened connections with the wider community.

Music remained an important part of community life. Residents participated in choir performances and regular bell rehearsals, with the year culminating in seasonal performances and the Holywood Christmas light switch-on. These occasions enabled residents to contribute their skills and share in public community celebrations.

Outings were planned flexibly, with a combination of group activities and smaller individual trips. This allowed residents to explore their own interests and participate at a pace that suited them. Holidays and visits with family and friends were also supported throughout the year, helping residents maintain important relationships and enjoy experiences beyond their usual routines.

Camphill Café/Day opportunities

Day Opportunities were offered across five days each week, with attendance remaining steady throughout the year. Participants took part in a varied programme of meaningful activities, including baking, food preparation, cooking, customer service, barista skills, stock rotation, pricing and supported work at the till. Activities were adapted to individual interests, abilities and support needs, helping participants develop practical skills, confidence and greater independence.

The Camphill Café continued to provide a welcoming meeting place at the heart of the local community. With the involvement of residents and day attendees, the café maintained a varied menu and a range of goods prepared on site. Product ranges, pricing and costings were reviewed during the year to support the café's quality and long-term sustainability. The packaging workshop continued to operate two days each week. Residents and day attendees prepared a range of products for sale in the shop and took pride in seeing the results of their work available to customers. Compostable packaging supported the charity's commitment to more environmentally responsible practices.

The charity continued to build connections with local schools and Health and Social Care Trust representatives to promote its Day Opportunities provision. A successful student placement provided practical experience within the café, bakery and workshop environment. Additional Day Opportunities hours were secured during the year, and further individual opportunities continued to be explored.

Together, the café, bakery, shop and packaging workshop provided an inclusive environment in which learning, creativity, meaningful work and community connection remained central to daily life.

Governance

The Management Council continued to oversee the charity's strategic direction, quality of care, financial sustainability, regulatory responsibilities and management of risk. Trustees received regular reports on residential care, Day Opportunities, staffing, training, safeguarding, health and safety, trading activities, fundraising and the development of the Riverside 2 proposal.

Regulation 29 monitoring visits were completed throughout the year by the Responsible Individual or an authorised representative. The resulting reports formed part of the charity's wider quality-assurance arrangements and were considered alongside management reports, audits, residents' feedback and external inspection findings.

Camphill Community Holywood was subject to a comprehensive programme of external inspection, monitoring and assurance during the year. This included visits from RQIA, the South Eastern and Belfast Health and Social Care Trusts, and Ards and North Down Borough Council. The unannounced RQIA inspection in November 2025 found evidence of good practice in care delivery, residents' dining experience, and the culture and ethos of the home. Residents reported feeling safe, happy and well cared for, while co-workers were found to be knowledgeable and well trained. Feedback from the wider programme of visits was positive overall, and any recommendations were incorporated into the charity's continuing quality-improvement, health and safety, and maintenance work.

Safeguarding remained an important area of oversight. The annual Safeguarding Champion report and associated audits were completed, and incidents and concerns were managed through the appropriate reporting and safeguarding procedures. Residents' care plans, reviews and risk assessments were regularly reviewed and updated. Co-worker supervision, appraisal and training continued throughout the year. Mandatory and role-specific training included safeguarding, first aid, moving and handling, fire safety, infection prevention and control, food hygiene, dysphagia awareness, autism awareness, epilepsy awareness and diabetes awareness. Three co-workers commenced accredited Level 2 Health and Social Care training, supported by grant funding.

A substantial programme of policy review also continued during the year, including work on the Employee Handbook and policies relating to data protection, incident reporting, medication, resident finances, safeguarding and health and safety. This work supported the charity's commitment to effective governance, regulatory compliance and continuous improvement.

Financial review

During the current financial year, Camphill Community Holywood achieved a second year at a breakeven position indicating a significant improvement from the deficit position in previous years. This turnaround reflects the organisation’s continued progress toward financial sustainability and would not have been possible without the steadfast support of Camphill Communities Trust (NI). In light of the substantial support received over the last number of years, Camphill Community Holywood has made significant progress towards establishing a sustainable business model, as evidenced by:

An increase in residential care income from £320,149 in 2025 to £343,353 in 2026. This growth was driven by full occupancy and expanded provision, reflecting stability in residential services

An increase in charitable trading income from £310,687 to £345,697 - supported by strong customer loyalty and an expanded product offering, including:

- our cafes wholesome organic menu

- range of organic Breads

- wide range of foods, seasonal fruits & vegetables.

- Speciality health supplements.

The Trustees wish to express their sincere gratitude to the Chief Executive and Board of Trustees of Camphill Communities Trust (NI) for their ongoing support. This support has been instrumental in maintaining operational stability amid challenging economic conditions.

Further detail of our financial performance can be found within these Financial Statement.

Reserve Policy

During each year the Trustees (Trustees) of Camphill Community Holywood (Holywood) consider the levels of reserves to be maintained by the organisation. Currently, Camphill Holywood seeks to hold unrestricted reserves representing two months operational expenditure. Camphill Holywood requires this level of unrestricted reserve for the following purpose

- Operational cashflow

- Mitigate impact of any loss of trade within the workshop

- Loss of residential care funding

- The event of organisational wind up or redundancy.

The Trustees policy is to attempt to build up the unrestricted reserves by means of operational surplus, when available. The short to medium term objective of the Trustees is to build reserves in an effort to create a platform of stability and growth in realising the objectives laid out within the 5-year business plan.

Plans for future periods

Building on the progress made through the Strategic Plan 2021-2026, Camphill Community Holywood will continue to strengthen its existing services while preparing for the next stage of the community's development. The charity's priorities for the coming period include:

- Riverside 2 development: Continue working with Camphill Communities Trust NI, and other partners to progress the acquisition, refurbishment and future registration of the adjoining property. The project is intended to create five additional residential places over time, strengthen the sustainability of the existing residential model and enable the community to welcome new residents.

- Strategy 2027-2030: Develop the charity's next strategic plan through consultation with residents, co-workers, trustees, families and other stakeholders. This work will consider the future development of residential care, Day Opportunities, meaningful work, community life and the charity's social therapeutic identity.

- Day Opportunities and community engagement: Continue to develop Day Opportunities in response to individual interests and assessed needs, while strengthening links with Health and Social Care Trusts, schools and local organisations. Residents and day attendees will continue to be supported to participate in cultural, creative, social and community activities.

- Café, bakery, shop and packaging development: Continue to review and develop products, menus and working practices across the social enterprise activities. This will include exploring new product ranges, investing in suitable equipment and identifying further opportunities for residents and day attendees to develop practical skills and contribute meaningful work.

- Co-worker and volunteer development: Maintain a stable and skilled co-worker team through recruitment, induction, supervision, accredited training and professional development. The charity will also continue to develop its international volunteer co-worker programme and prepare its future workforce arrangements in line with planned residential growth.

- Governance and quality assurance: Complete the continuing review of policies, procedures and the Employee Handbook, maintain compliance with regulatory requirements, and continue to strengthen safeguarding, monitoring, risk management and quality-assurance arrangements.

- Fundraising and sustainability: Develop fundraising opportunities to support community activities, capital improvements and the Riverside 2 project. The charity will continue to balance future growth with prudent financial planning, environmental responsibility and the effective use of its resources.

Camphill Community Holywood remains committed to providing a safe, supportive and enriching environment in which residents and day attendees can develop their abilities, contribute meaningfully and enjoy a vibrant community life.

Trustees' responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the applicable Charities SORP; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and - they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 13 October 2026 and signed on behalf of the board of trustees by:

Mrs A Diesel	Camphill Community Holywood
Trustee	Charity Secretary

Camphill Community Holywood

Company Limited by Guarantee

Independent Auditor's Report to the Members of Camphill Community Holywood

Year ended 31 January 2026

Opinion

We have audited the financial statements of Camphill Community Holywood (the 'charity') for the year ended 31 January 2026 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 January 2026 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 27 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: the misappropriation of cash and controls have been implemented around the minimisation of cash handling, recording and security of cash. Our engagement team collectively had appropriate experience of applicable laws and regulations and competence to recognise non-compliance. Audit procedures were planned and performed to assess the management of cash and we used a checklist in evaluating the presentation, structure, and content of the financial statements. We consider that our audit has a reasonable chance of detecting material noncompliance with laws and regulations. We remain mindful that fraud, by its very nature, may be difficult to detect and that cash may be misappropriated before it is entered into the accounting records of the company. We tested controls in place for cash income and undertook analytical procedures to identify trends that might indicate misappropriation of income. We consider that our audit has a reasonable chance of detecting a material fraud in this area. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. - Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr John Beacom

(Senior Statutory Auditor)

For and on behalf of

Muir & Addy

Chartered accountants & statutory auditor

427 Holywood Road

Belfast

BT4 2LT

13 October 2026

Camphill Community Holywood

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 January 2026

	2026			2025
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	4,881	2,796	7,677	3,891
Charitable activities	6	373,953	–	373,953	351,657
Other trading activities	7	345,697	–	345,697	310,687
Other income	8	–	–	–	19,033
		---------	-------	---------	---------
Total income		724,531	2,796	727,327	685,268
		---------	-------	---------	---------

Expenditure

Expenditure on raising funds:

	Costs of other trading activities		9	318,039	–	318,039	296,540
Expenditure on charitable activities		10,11		405,670	2,730	408,400	388,715
				---------	-------	---------	---------
Total expenditure				723,709	2,730	726,439	685,255
				---------	-------	---------	---------

	---------	-------	---------	---------
Net income	822	66	888	13
	---------	-------	---------	---------

Transfers between funds	2,745	(2,745)	–	–

	---------	-------	---------	---------
Net movement in funds	3,567	( 2,679)	888	13

Reconciliation of funds

Total funds brought forward	28,393	3,075	31,468	31,455
	---------	-------	---------	---------
Total funds carried forward	31,960	396	32,356	31,468
	---------	-------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Camphill Community Holywood

Company Limited by Guarantee

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible fixed assets	16	43,209	45,122

Current assets

Stocks	17	30,342	25,928
Debtors	18	17,620	8,265
Cash at bank and in hand		66,651	68,710
		---------	---------
		114,613	102,903

Creditors: amounts falling due within one year	19	79,991	65,832
		---------	---------
Net current assets		34,622	37,071
		--------	--------
Total assets less current liabilities		77,831	82,193

Creditors: amounts falling due after more than one year	20	45,475	50,725
		--------	--------
Net assets		32,356	31,468
		--------	--------

Funds of the charity

Restricted funds		396	3,075
Unrestricted funds		31,960	28,393
		--------	--------
Total charity funds	22	32,356	31,468
		--------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 13 October 2026 , and are signed on behalf of the board by:

Ms H Steffen	Mr S Wilson
Trustee	Trustee

Camphill Community Holywood

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 January 2026

	2026	2025
	£	£

Cash flows from operating activities

Net income	888	13

Adjustments for:
Depreciation of tangible fixed assets	7,073	7,008

Changes in:
Stocks	( 4,414)	6,233
Trade and other debtors	( 9,355)	10,344
Trade and other creditors	8,909	( 4,024)
	-------	--------
Cash generated from operations	3,101	19,574
	-------	--------
Net cash from operating activities	3,101	19,574
	-------	--------

Cash flows from investing activities

Purchase of tangible assets	( 5,160)	( 2,595)
	-------	--------
Net cash used in investing activities	( 5,160)	( 2,595)
	-------	--------

Cash flows from financing activities

Other financing cash flow adjustment	–	( 5,447)
	-------	--------
Net cash used in financing activities	–	( 5,447)
	-------	--------

Net (decrease)/increase in cash and cash equivalents	( 2,059)	11,532
Cash and cash equivalents at beginning of year	68,710	57,178
	--------	--------
Cash and cash equivalents at end of year	66,651	68,710
	--------	--------

Camphill Community Holywood

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is 8 Shore Road, Holywood, Down, BT18 9HX, Northern Ireland.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There are no significant judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	10% straight line
Motor vehicles	-	25% straight line
Property Improvements	-	10% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

Limited liability

The liability of the Members is limited.

Member obligations

Every Member undertakes to contribute such amount as may be required, not exceeding £5, to the Charity's assets if it is wound up while he/she is, or within one year after he/she ceases to be, a Member for:-

- payment of the Charity's debt and liabilities contracted before he/she ceased to be a Member;

- the costs, charges and expenses of winding up; and

- the adjustment of rights, between themselves, of persons who have contributed to the Charity's assets.

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2026
£	£	£

Donations

	Donations	4,881	–	4,881

Grants

Training Grant - NISCC	–	2,796	2,796
A&NBC Award	–	–	–
	-------	-------	-------
	4,881	2,796	7,677
	-------	-------	-------

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

	Donations	816	–	816

Grants

Training Grant - NISCC	–	–	–
A&NBC Award	–	3,075	3,075
	----	-------	-------
	816	3,075	3,891
	----	-------	-------

6. Charitable activities

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Residential care	343,353	343,353	320,149	320,149
Daycare	17,309	17,309	18,440	18,440
Resident recharge	13,291	13,291	13,068	13,068
	---------	---------	---------	---------
	373,953	373,953	351,657	351,657
	---------	---------	---------	---------

7. Other trading activities

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Shop & Bakery	261,610	261,610	238,433	238,433
Cafe	84,087	84,087	72,254	72,254
	---------	---------	---------	---------
	345,697	345,697	310,687	310,687
	---------	---------	---------	---------

8. Other income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Other income	–	–	5,033	5,033
CCTNI Revenue Support	–	–	14,000	14,000
	----	----	--------	--------
	–	–	19,033	19,033
	----	----	--------	--------

9. Costs of other trading activities

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Costs of other trading activities - Shop costs	318,039	318,039	296,540	296,540
	---------	---------	---------	---------

10. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Community	403,170	2,730	405,900
Support costs	2,500	–	2,500
	---------	-------	---------
	405,670	2,730	408,400
	---------	-------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Community	386,215	–	386,215
Support costs	2,500	–	2,500
	---------	----	---------
	388,715	–	388,715
	---------	----	---------

11. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£
Community	405,900	–	405,900	386,215
Governance costs	–	2,500	2,500	2,500
	---------	-------	---------	---------
	405,900	2,500	408,400	388,715
	---------	-------	---------	---------

12. Net income

Net income is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets	7,073	7,008
	-------	-------

13. Auditors remuneration

	2026	2025
	£	£
Fees payable for the audit of the financial statements	2,500	2,500
	-------	-------

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2026	2025
	£	£
Wages and salaries	367,538	347,372
Social security costs	29,024	21,214
Employer contributions to pension plans	7,497	6,785
	---------	---------
	404,059	375,371
	---------	---------

The average head count of employees during the year was 19 (2025: 19 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2026	2025
	No.	No.
Care & Support	8	7
Administration	2	2
Cafe & Shop	9	10
	----	----
	19	19
	----	----

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

15. Trustee remuneration and expenses

One Trustee, Ms A Diesel is a co-worker and the Community registered manager, during the financial year 2026 she received a remuneration of £48,828 (2025 - £43,407) and a pension contribution of £1,214 (2025 - £1,115) for this position.

One Trustee, Mr M Holecki is a co-worker who lives and works within the community. All co-workers, whether they are members of the board of Trustees or not, their needs are met by the Community of Camphill Holywood and includes living accommodation and daily essentials. These costs are of a communal nature and it is not practical to place a valuation on the specific amount.

No other remuneration or benefits from employment with the charity or a related entity were received by the trustees;

Trustee Expenses

- no trustee expenses have been incurred

16. Tangible fixed assets

	Fixtures and fittings	Motor vehicles	Property Improvements	Total
	£	£	£	£
Cost
At 1 February 2025	80,303	22,409	47,254	149,966
Additions	5,160	–	–	5,160
	--------	--------	--------	---------
At 31 January 2026	85,463	22,409	47,254	155,126
	--------	--------	--------	---------
Depreciation
At 1 February 2025	72,865	22,409	9,570	104,844
Charge for the year	2,288	–	4,785	7,073
	--------	--------	--------	---------
At 31 January 2026	75,153	22,409	14,355	111,917
	--------	--------	--------	---------
Carrying amount
At 31 January 2026	10,310	–	32,899	43,209
	--------	--------	--------	---------
At 31 January 2025	7,438	–	37,684	45,122
	--------	--------	--------	---------

17. Stocks

	2026	2025
	£	£
Finished goods and goods for resale	30,342	25,928
	--------	--------

18. Debtors

	2026	2025
	£	£
Prepayments and accrued income	2,166	1,233
Other debtors	15,454	7,032
	--------	-------
	17,620	8,265
	--------	-------

19. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	31,332	17,488
Accruals and deferred income	14,003	15,745
Social security and other taxes	8,593	12,114
Other creditors - Loan from CCT(NI)	7,000	7,000
Other creditors	19,063	13,485
	--------	--------
	79,991	65,832
	--------	--------

20. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors - Loan from CCT(NI)	45,475	50,725
	--------	--------

21. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 7,497 (2025: £ 6,785 ).

22. Analysis of charitable funds

Unrestricted funds

	At 1 February 2025	Income	Expenditure	Transfers	At 31 January 2026
	£	£	£	£	£
General funds	28,393	724,531	(723,709)	2,745	31,960
	--------	---------	---------	-------	--------

	At 1 February 2024	Income	Expenditure	Transfers	At 31 January 2025
	£	£	£	£	£
General funds	31,455	682,193	(685,255)	–	28,393
	--------	---------	---------	----	--------

Restricted funds

	At 1 February 2025	Income	Expenditure	Transfers	At 31 January 2026
	£	£	£	£	£
A&NBC Award	3,075	–	(330)	(2,745)	–
NISCC - Training Grant	–	2,796	(2,400)	–	396
	-------	-------	-------	-------	----
	3,075	2,796	(2,730)	(2,745)	396
	-------	-------	-------	-------	----

	At 1 February 2024	Income	Expenditure	Transfers	At 31 January 2025
	£	£	£	£	£
A&NBC Award	–	3,075	–	–	3,075
NISCC - Training Grant	–	–	–	–	–
	----	-------	----	----	-------
	–	3,075	–	–	3,075
	----	-------	----	----	-------

NISCC

The Northern Ireland Social Care Council (NISCC) provides training and qualification grants funded by the Department of Health. These grants help social care employers fund staff training, professional development,

Transfers

During the year the charity purchased equipment with the A&NBC grant, the grant funds have been fully utilised. The asset purchased with the restricted funds, has now been transferred to unresticted funds.

23. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Tangible fixed assets	43,209	–	43,209
Current assets	114,217	396	114,613
Creditors less than 1 year	(79,991)	–	(79,991)
Creditors greater than 1 year	(45,475)	–	(45,475)
	---------	----	---------
Net assets	31,960	396	32,356
	---------	----	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	45,122	–	45,122
Current assets	99,828	3,075	102,903
Creditors less than 1 year	(65,832)	–	(65,832)
Creditors greater than 1 year	(50,725)	–	(50,725)
	--------	-------	---------
Net assets	28,393	3,075	31,468
	--------	-------	---------

24. Going concern

The charity's unrestricted funds show a net current asset position (excess of current assets over current liabilities) of £34,226 as at 31st January 2026.

The Trustees of Camphill Community Holywood are in the process of implementing a three-year business plan designed to bring about stability in the charity’s financial position by the year ending 2025/26. In addition, the Trustees are engaged in preliminary planning for the provision of a second residential house, which has the potential to double the current residential capacity.

Based on these plans and the current financial position, the Trustees do not consider there to be any material uncertainty regarding the charity’s ability to continue as a going concern. Accordingly, the financial statements have been prepared on a going concern basis.

25. Analysis of changes in net debt

	At 1 Feb 2025	Cash flows	At 31 Jan 2026
	£	£	£
Cash at bank and in hand	68,710	(2,059)	66,651
	--------	-------	--------

26. Related parties

During the year Camphill Community Holywood entered into a trading relationship with Mr Malcolm Lefevre. The purpose of the relationship was to purchase supplies from Mr Lefevre for the store. Mrs E Lefevre, a trustee of Camphill Community Holywood is married to Mr Lefevre. The total amount transacted in the financial year ending 2026 £Nil (2025 £648). During the year, the charity employed the husband of Ms Andrea Diesel, a trustee of the charity. Mr DJ Diesel (Husband) received remuneration of £12,526 (2025: £2,973) and Employer pension contributions of £168 (2025: £Nil) for services provided to the charity. No amounts were outstanding at the year-end (2025: £nil). Ms Diesel had no involvement in the decision regarding her husband’s employment or remuneration.

27. Ethical standards

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.